Tax Law

Mark Moreau was the former Co-Director of Southeast Louisiana Legal Services. He earned his LL.M. in Taxation from New York University School of Law, his J.D. from Buffalo Law School, and his A.B. from Brown University. Mr. Moreau worked as a legal aid attorney for 35 years. In 2000, he started Louisiana’s first Low-Income Taxpayer Clinic for which he served as its first director. Mr. Moreau was a recipient of the ABA Section of Taxation Janet Spragens Pro Bono Award, the National Taxpayer Advocate’s Award, and the Louisiana State Bar Association’s Career Public Interest Award. Mr. Moreau drafted the first edition of this chapter in 2012.

Paul Tuttle is the current Director of the Low-Income Taxpayer Clinic at Southeast Louisiana Legal Services. He is a 1996 cum laude graduate of Tulane Law School. Mr. Tuttle began working at SLLS as a staff attorney in 1996 and became a managing attorney in 2006. He has worked in the areas of tax, housing, family law, public benefits, bankruptcy, and successions. He was awarded the 2018 Career Public Interest Award by the Louisiana State Bar Association and the 2019 Mark A. Moreau Public Interest Award from the New Orleans Bar Association. Mr. Tuttle revised and updated this chapter in 2022.

Acknowledgments: Special thanks to Maureen Morrow, managing attorney at Southeast Louisiana Legal Services, who reviewed and revised the bankruptcy section of this chapter. 

The material in this chapter is current through January 7, 2023.

Disclaimer: The articles in the Gillis Long Desk Manual do not contain any legal advice.